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  • IN462 - An Effective Guide: How to Reinstate a Cyprus Company

    At the end of 2016 thousands of Cyprus companies were struck off – as the Cypriot Government recognised that many had been inactive for a number of years.

    This Information Note considers why these companies were struck off and explains the relatively straightforward process for a company to be reinstated.

    Why were Cyprus Companies Struck Off?

    There are two reasons why the Cyprus Registrar of … more

  • IN461 - The Advantages and Relevant Procedures to Migrate a Company or Foundation to Guernsey

    Why is Guernsey an Attractive Jurisdiction for Companies?

    There are a number of reasons why an individual may wish to migrate a company or foundation from its current jurisdiction of registration to the Bailiwick of Guernsey.

    Guernsey is a well-regulated and internationally respected international jurisdiction.  It is also a politically stable jurisdiction with its own autonomous government but … more

  • IN460 - What Financial Assistance is Available Through the Isle of Man Enterprise Development Scheme?

    Entrepreneur Government Funding

    The Isle of Man has long been known as the home of entrepreneurs and innovators. This has been achieved over the years by playing to its strengths; strong communication with the private sector, supporting new ideas and ways of thinking, changing legislation quickly, and because it has wanted to lead not follow.

    E-business has found a home in the Isle of Man with … more

  • IN459 - Relocating a Company to the UK? Why Consider the Dixcart Business Centre

    Individuals wishing to establish a company in the UK may, for a variety of reasons, consider the use of a Business Centre offering serviced office capacity, which will provide substance. Business Centres can offer a productive work environment and a cost effective option for organisations with international interests wishing to operate from a particular location.

    A company establishing itself in … more

  • IN458 - Reduced Costs for the St Kitts & Nevis Citizenship by Investment Programme and Ability to Pass Citizenship to Future Generations

    From the 1st of February 2017 a number of changes were made to the criteria required for a donation to the Sugar Industry Diversification Foundation (SIDF) to gain St Kitts & Nevis Economic Citizenship. These changes make this Citizenship option an even more attractive and cost effective proposition.

    For additional information regarding St Kitts & Nevis Citizenship, please see: IN 308 – St Kitts … more

  • IN457 - Thinking of Flagging or Reflagging a Vessel? - Malta Could be the Answer

    A lot of uncertainty has been generated within Europe following on from the Brexit vote, and certain other countries who are beginning to reassess their position within the EU. This is having an impact on the marine industry, with a number of vessel owners seeking to reflag ships and yachts.

    The choice of flag registration is an important decision and a jurisdiction must be selected that … more

  • IN456 - Reasons Why the Double Tax Agreement Between Cyprus and South Africa is so Attractive

    South Africa is one of the most sophisticated and promising emerging markets globally.

    The potential offered by the South African economy is evident in its diversity of sectors and industries. It has a modern and extensive transport infrastructure and  labour costs are priced competitively. 

    These factors, together with the country's significant natural resources, have made it a popular country … more

  • IN455 - Image Rights Registration and the Future Benefits This Can Offer

    Guernsey’s innovative legislation on Image Rights (IR) became law in November 2012 and it remains the only jurisdiction in the world to date where an individual, group or legal entity can register their Image Rights on a public register. 

    Registrations have been steady since that date, with currently 64 IR registrations for individuals and entities from a broad range of human activity, including … more

  • IN454 - Cross-Border Mergers in the EEA: Potential Advantages and the Need to Act Soon if a UK Company is Involved

    With increasing political uncertainty across the world, particularly at the current time in the EU, a cross-border merger can be used as a way to secure business from one country in the European Economic Area (EEA) to another country in the EEA.

    The Cross-border Merger Option Available to EEA Countries  

    For companies resident in EEA states, including the UK, the option of a ‘true’ merger … more

  • IN423(SP) - Servicios De Family Office

    Introducción

    Con la creciente movilidad de los empresarios y personas ricas por todo el mundo, por razones comerciales o personales, existe una mayor necesidad de proveer una base fuera del país de origen o de residencia de las familias de alto patrimonio para coordinar el desarrollo de sus intereses comerciales.

    Una base de impuestos neutral

    Una base suele establecerse en una jurisdicción de … more

  • IN453 - The Use of a Swiss Trustee: How and Why?

    Trusts originated in England in the 12th century and developed across many Common Law jurisdictions. Trusts are now also used by many Civil Law jurisdictions.

    Dixcart in Switzerland and Trust Services

    The Dixcart office in Switzerland is a member of the Swiss Association of Trust Companies (SATC) and is registered with the Association Romande des Intermediaires Financiers in Switzerland (ARIF). … more

  • IN452 - The Benefits of a Swiss Investment Holding Company

    Why are Swiss Holding Companies so Popular?

    There are many reasons why Switzerland is a favoured location for international business. These include:

    Political, financial, social and economic stability.

    A favourable fiscal environment.

    Geneva and Zug are major centres for commodity trading.

    Excellent business support structures and a wide variety of professionals including: lawyers, bankers, … more

  • IN451 - Why are Swiss Intellectual Property Holding Companies so Popular?

    Switzerland is an attractive location for Intellectual Property (IP) companies. It combines a proactive business and tax approach with a stable political and economic environment.

    Holding and administering IP rights in one jurisdiction under one central IP company considerably simplifies the management of group IP rights and enables stronger control.

    Switzerland: A Formidable Intellectual … more

  • IN450 - A Move of Residence

    Please note that as a general principle EU citizens are free to move to other EU countries. Switzerland is in the Schengen Area and as such EU citizens can move there and vice versa. Unless specified, the residence schemes are therefore applicable to non-EU individuals for all of the countries featured, with the exception of St Kitts & Nevis which is not in the EU.  

    Services Provided by Dixcart … more

  • IN449 - Guernsey and the Isle of Man: Convenient Choices to Reset the Clock for UK Non-Domiciles

    The UK non-domiciles regime remains a relatively attractive option with UK non-domiciliaries (“non-doms”) continuing to have the opportunity to enjoy significant tax advantages for a period of up to 15 years.

    Changes to UK Non-Dom Legislation

    Major reforms regarding how non-UK domiciliaries are taxed were however introduced in April 2017.

    As detailed in the Dixcart note: UK Tax Residence - … more

  • IN448 - What Does Malta Offer as a Jurisdiction for Aviation?

    Malta’s reputation, within the EU, as an efficient and relevant jurisdiction for aircraft registration is growing rapidly. 

    Brexit negotiations could have a significant impact on UK registered aircraft doing business in the EU. Airline operators who receive their operating licences from the UK Civil Aviation Authority may no longer be deemed Community Carriers and may no longer enjoy the right … more

  • IN447 - Cyprus Revised Tax Treaty with India

    Cyprus is rapidly expanding its tax treaty network, as illustrated by new treaties with Bahrain (coming into force January 2017) and Latvia (ratified June 2016).

    In addition, in November 2016, Cyprus and India signed a revised Double Tax Treaty. Comprehensive details of the treaty are yet to be released but a number of key measures have been confirmed.

    Key Provisions of the Treaty

    Once the … more

  • IN446 - United Kingdom and United Arab Emirates Double Taxation Agreement - Potential Action to Consider

    On 12 April 2016 the United Kingdom (UK) and the United Arab Emirates (UAE) signed a Double Tax Agreement (DTA).  This is the first DTA to be signed between these two countries. The agreement is yet to come into force and requires ratification by both countries. 

    The DTA contains provisions regarding the location of corporate residence which may have important implications for a number of … more

  • IN445 - Isle of Man Exempt Schemes: A Flexible Solution for Family Offices and High Net Worth Indivduals

    Isle of Man Exempt Schemes are a flexible and attractive option for Private Client Family Offices and high net worth individuals. The Isle of Man has a long established fund sector and the latest Fund Statistical Data (published by the Isle of Man Financial Services Authority for the quarter ended June 2016) recorded 130 Exempt Schemes registered in the Isle of Man, with a combined net asset … more

  • IN444 - Moving to the UK and the Opportunities Provided by the UK Investment Visa and the UK Entrepreneur Visa

    Why the UK?

    The UK is a very popular destination for many individuals. The legal and education systems are of high quality and there is an excellent choice of property, both residential and commercial. It offers a rich culture, traditions and history and has a distinctive “British way of life”, which many people feel comfortable with.

    The UK has a number of international airports; Heathrow, … more